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TMI Blog2025 (4) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax Act, is bad in law as the requirement of filing of form 10 IE before the due date of filing of return u/s 139(1) is directory in nature and as such the benefit of lower tax rate cannot be denied. 4. That the order passed u/s 250(6) of the Income Tax Act, is bad in law as since the adoption of lower tax rate as per section 115BAC cannot be brought under the ambit of adjustment u/s 143(1) which covers 'arithmetical error, incorrect claim, disallowance of loss, disallowance of expenditure, disallowance of deduction or addition of income appearing in form 26AS or form 16A' 5. Without prejudice to the aforesaid grounds, the Ld. CIT(A) has erred in not appreciating that even if the benefit of lower tax rate as per section 115BAC is denied to the assessee, then, in such a case, the assessee is entitled to avail deduction under chapter VI-A of the income tax act 1961. 6. That the appellant craves leave to add or amend the grounds of appeal before the appeal is heard and disposed off 3. Registry has brought to the notice that filing of appeal in this case is time barred by 123 days. The Assessee has already filed an affidavit dated 1.2.2024 for condonation of delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the returned income filed on 31.12.2021. That there were difficulties faced by the taxpayers in electronic filing of Income-tax returns and various forms. In present case, the assessee was not able to opt new regime as there was technical glitch in filing Form 10-IE and as such assessee filed the return in old regime claiming the deductions. The said fact has been admitted by board that the whole portal was revamped on 01.06.2021 and the due date for filing the return of income and various Forms has been extended multiple times due to technical glitch in the new portal. Later on, the appellant filed a revised return of income on 25.03.2022 in which he had opted for taxation as per the provisions of section 115BAC and also filed Form 10 IE. The appellant in his revised return of income had claimed a refund of Rs. 15860/-. However, the claim of refund in return filed on 25.03.2022 was rejected by the CPC, Bengaluru vide order passed u/s 143(1) dated 30.07.2022. The refund was rejected merely due to the fact that the appellant had failed to file form 10IE before the due date of filing of return i.e. 15.03.2022. In the present case, the delay in filing the Form was only by ten days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed return was filed by the appellant before processing of the original return on 25.03.2022 and by no stretch of imagination, could have been ignored in view of the following facts: - 5.1 That Revised Income Tax Return under Section 139(5) refers to the opportunity provided to taxpayers to correct errors, omissions, or any inaccuracies in their originally filed income tax returns by filing a revised return. Section 139(5) of the Income Tax Act 1961 grants taxpayers the right to file a revised return in case they discover any mistakes or need to update information that was not included in the original filing. 5.2 There are key aspects and features of a Revised Income Tax Return under Section 139(5): * Correction of Errors: The primary purpose of filing a revised return is to rectify any errors or omissions present in the originally filed return. This could include inaccuracies in reporting income, claiming deductions, or providing other financial details. * Timeframe for Filing: Taxpayers can file a revised return within a specified timeframe; the revised return must be filed before tie end of the relevant assessment year or before the completion of the assessment, whichever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) vide form 35 dated 19.08.2022 challenging the disallowance made by the Ld. ADIT (CPC). However, the Ld. CIT(A) passed an order u/s 250 on 31.07.2023 dismissing the appeal. 8. Subsequently, the appellant filed an appeal before ITAT Amritsar Bench vide from 36 on 30.05.2024 against the order of CIT (A) on the following grounds: - 9. SUBMISSIONS IN RESPECT OF GROUND NO 1 Ground No 1 That the Ld. CIT(A) vide order u/s 250(6) dated 31.07.2023 has erred in confirming the action of the AO in not providing the benefit of lower tax as per section 115BAC due to the fact that form 10IE was not filed before the due date of filing of return u/s 139(1). 9.1 That Ground No 1 is general in nature and stands covered in subsequent grounds of appeal. 10. SUBMISSIONS IN RESPECT OF GROUND NO 2 Ground No. 2 That the Ld. CIT(A) vide order u/s 250(6) dated 31.07.2023 has erred in confirming the action of the AO without appreciating that form 10IE could not be filed before the due date of filing of return u/s 139(1) due to technical glitch. Ground No. 3 That the order passed u/s 250(6) of the income Tax Act, is bad in law as the requirement of filing of form 101E before the due date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Amritsar Bench vs. A.O. b) 2024 (6) TMI 272 - ITAT Pune Akshay Devendra Birari vs. DCIT, CPC, Bengaluru c) 2025 (5) TMI 23 - ITAT Jaipur Jagdish Sone, Prop. of Dhruv Jewels vs. ITO, Jaipur. d) [2024] 158 taxmann.com 114 (Ahmedabad- Trib) ITO (Exemptions) vs. Ramji Mandir Religious and Charitable Trust. e) 2020 (7) TMI 625 - ITAT Cochin M/s Krythium Solutions Pvt Ltd C/o Menon & PAI Advocates Vs. the ACIT, Circle 1(2), Kochi. 9. Besides these two case laws, the Counsel of the Assessee has filed other case laws on this issue. The Counsel of the Assessee also brought on record the order of the Hon'ble Delhi High Court in the case of 'CIT vs. Web Commerce (India) Ltd [2008 (12) TMI 13. In this order the Hon'ble Delhi High Court has held that the provision regarding the filing of audit report along with return of income is only directory and not mandatory. The Audit Report can be filed either during the course of assessment or during the appellate proceedings. 10. The ld. Counsel has also filed case laws on technical glitch which are as under:- 1) 2022 (1) TMI 947 - Gujarat High Court in the Southern Gujarat Income Tax Bar Association, Surat Vs. Union of India and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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